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HJR 106

Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.

89th Legislature (2025) Introduced by A.J. Louderback

Texas would allow local option homestead tax exemptions for peace officers' residences, reducing local property tax revenue with uneven geographic impact.

Referred to Ways & Means
#peaceofficers(s0007) #politicalsubdivisions(i0588) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 106

Legislative bill overview

HJR 106 proposes a constitutional amendment that would allow Texas counties and municipalities to grant local property tax exemptions on residential homesteads owned by peace officers. This would enable local jurisdictions to reduce or eliminate ad valorem (property value-based) taxes on police officers' primary residences, similar to existing exemptions for disabled veterans or homeowners over 65.

Why is this important

Property tax exemptions directly reduce the tax burden on eligible homeowners and represent foregone local government revenue that must be compensated through other sources or reduced services. This proposal targets a specific occupational group, raising questions about equitable tax policy and whether similar exemptions should apply to other public servants or essential workers.

Potential points of contention

  • Revenue impact: Local governments would lose property tax revenue from participating jurisdictions, potentially requiring tax increases elsewhere or service reductions to compensate
  • Equity concerns: Creates preferential treatment for peace officers compared to other public servants (teachers, firefighters, emergency medical personnel) or working families generally
  • Implementation variation: The "local option" approach means different tax burdens across jurisdictions, potentially creating geographic disparities and administrative complexity

Compiled from official sources — confirm details with the bill’s official record.

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